The Labours of Valukas - Document Review and the Lehmans Report

Bill Davies


This article considers the immense task faced by those compiling the Valukas Report into the fall of Lehman Brothers. The report published in March 2010 gave a valuable insight into the collapse, examining the potential liability of senior figures both inside and outside Lehman Brothers. Of particular interest in the report were the techniques and methodology used by the investigators in the examination of electronically stored data. The article considers the context of the report, in particular the collapse of Lehman Brother and the aftermath. It explores the findings of the report and then considers how the investigators researched the huge quantity of electronic information. Finally, the article considers the significance of the report for the industry and in terms of broader issues of regulation and governance.

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